Exercise No: 7 Percentages Permutation & Combination

(7.1)
Express as percents:
(i)

1
2

= 0.5 x 100 = 50%

(ii)

3
5

= 0.6 x 100 = 60%

(iii)

3
25

(iv)

1
2

= 0.12 x 100 = 12%

= 3/2 = 1.5 x 100 = 150%

(v)

1
2 4

(vi)

1
50

= 0.02 x100 = 2%

(vii)

8
10

= 0.8 x 100 = 80%

(viii)

1
4

= 9/4 = 2.25 x 100 = 225%

= 0.25 x 100 = 25%

(7.2)

Express the decimals as percents:

(i)
(ii)
(iii)
(iv)

0.25
0.06
0.89
0.17

= 0.25 x 100 = 25%

= 0.06 x 100 = 6
= 0.89 x 100 = 89%
= 0.17 x 100 = 17%
(7.3)

Express following percents as fractions:

(i)
(ii)

50%
25%

50
100

25
100

1
2

1
4

Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

(iii)

16%

16
100

(iv)

230%

230
100

(v)

87

1
2

(vi)

20%

(vii)

4%

(viii)

99%

%
=

=
20
100
=

4
25

23
10

175
2

1
5

4
100

1
100

175
200

7
8

1
25

99
100

(7.4)
Express these percents as decimals:
(i)

15% =

15
100

= 0.15

(ii)

85% =

85
100

= 0.85

(iii)

12

(iv)

1
6 4

1
2 % =

25
2

1
100

25
200

= 0.125

% =

25
4

1
100

25
400

= 0.625

(7.5)
Find:
(a) 5% of 200

= Base x Decimal Rate = 200 X 0.05 = 10

(b) 6% of 180 = Base x Decimal Rate = 180 X 0.06 = 10.8

(c) 12% of 15 = Base x Decimal Rate = 15 X 0.12 = 1.80
(d) 23% of 4500 = Base x Decimal Rate = 4500 X 0.23 = 1035
Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

(e) 85% of 400 = Base x Decimal Rate = 400 X 0.85 = 340

(f)

3
4

% of 2000 = Base x Decimal Rate = 2000 X 0.75 = 1500

(7.6)

What percent of the second number is the first number?

(i)

40 ; 80

= Percentage% =

Number
Base

(ii)

60; 80

= Percentage% =

Number
Base

60
80

= 0.75 = 0.75 X 100 = 75%

(iii)

150; 200

= Percentage% =

Number
Base

150
200

= 0.75 = 0.75 X 100 = 75%

(iv)

12; 48

= Percentage% =

Number
Base

12
48

= 0.25 = 0.25 X 100 = 25%

(iv)

146; 292 = Percentage% =

Number
Base

146
292

(v)

24; 96

Number
Base

24
96

= Percentage% =

40
80

= 0.5 = 0.5 X 100 = 50%

= 0.5 = 0.5 X 100 = 50%

= 0.25 = 0.25 X 100 = 25%

(7.7)
If 5% of a number is 60, what is the number?
Number =

Percentage of Number (100)

Rate

60 (100)
5

6000
5

= 1200

(7.8)
If

1
2

% of a number is 82.46, what is the number?

Number =

Percentage of Number (100)

Rate

82.46(100)
1/2

8246
0.5

= 16492

Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

(7.9)
If 45% of number is 3000, what is the number?
Number =

Percentage of Number (100)

Rate

3000 (100)
45

300000
45

= 6666.67

(7.10)
If 4.6% of a number is 460, what is the number?
Number =

Percentage of Number (100)

Rate

460(100)
4.6

46000
4.6

= 10000

(7.11)
If 0.2% of a number is 1467.24, what is the number?
Number =

Percentage of Number (100)

Rate

1467.24 (100)
2

146724
2

= 7336.35

(7.12)
Mr. Khalid bought a radio for Rs. 1200 and he sold it for Rs. 1425. Find his percent profit.
Profit = Selling Price Cost Price = 1425 1200 = 225 so 225 is our number and 1200 is base. Now put
the percentage formula which is below:
Percentage% =

Number
Base

225
1200

= 0.1875 = 0.1875 x 100 = 18.75%

(7.13)

Mr. Noor Muhammad gets 15% profit from his investment. He gets Rs.400 as net profit, find his
investment.
Investment =

Percentage of Profit (100)

Rate

400(100)
15

40000
15

= 2666.67

Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

(7.14)
If 7% of the amount is Rs.490. Find the amount.
Total Amount =

Percentage of Amount (100)

Rate

490(100)
7

49000
7

= 7000

(7.15)
The selling price of a steel cabinet is Rs. 840, and the gross profit is 10% of the cost. Find the cost.
It means that cost & profit both are included in selling price so if selling price is 840 and profit is 10%,
then:
840
110

= 7.637 so cost price will be 7.637 x 100 = 763.7

(7.16)

Find the selling price of typewriter which costs Rs. 4000 and the mark up is 8%.
100% cost price of typewriter is 4000 if there is 8% mark up then total selling price will be:
Selling price =

4000
100

x 108 = 40 x 108 = 4320

(7.17)

A man sold a fountain pen for Rs. 125. His profit was 30% of his original purchase price. What was
his purchase price?
Selling price = 125, His profit is included in selling price which is 30%, so his purchase price will be:
Purchase price =

125
130

x 100 = 0.9616 x 100 = 96.16

(7.18)

Find the selling price of a piece of furniture whose cost of production is Rs. 1400 and percentage
mark up is 35%. What is the amount of profit?
If cost of production is 1400 and mark up is 35% above the cost then selling price will be:
Selling Price =

1400
100

x 135 = 14 x 135 = 1890

Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Profit = selling price cost price = 1890 1400 = 490

(7.19)
What is the cost of colored SONY TV? Set which is sold for Rs. 9800, if the percent markup is 40% on
cost.
Follow above questions
(7.20)
After a markup of 25% on sales a watch is sold for Rs. 1000.
(i)
(ii)

What is its cost price?

What is the percent markup on sales if the cost price of watch has been Rs. 700?
Follow above questions
(7.21)

A and B together invest Rs.52000 in a small business. As share of investment is 36% of this
amount. Find out Bs investment in this business.
52000 x 0.36 = 18720 which is As Share so Bs Investment will be 52000- 18720 = 33280
(7.22)
Last month a stores sales were Rs.25000 and this month the sales are Rs.45230. Find out the
percentage increase in sales.
Percentage% =

Number
Base

45230
25000

= 1.8092 = 1.8092 x 100 = 180.92%

Increase in sales = 180.92 100 = 80.92%

(7.23)
A retail store sold an article at 25% more than its cost. What was the selling price if the cost of the
article was Rs.60?
60
100

x 125 = 0.6 x 125 = 75 is selling price

(7.24)

A, B and C together invest in a business. A gets 50% of the total profit, B 30% of the remaining
profit and C 60% of the balance. Any amount left out is equally divided among the three partners.
If C gets in all Rs. 150, find the total profit.
Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Let the total profit = 100

50
A gets 50% = 100 x 100 = Rs 50
B gets 30% of remaining = (100 50)0.30 = 50 (0.30) = Rs 15
C gets 60% of the balance = (100 50 15)0.60 = 35 (0.60) = Rs 21
Remaining amount = (100 50 15 21) = Rs 14 divided equally = 14/3 = Rs 4.67 for each
As C gets Rs 21 then total amount he gets = 21 + 4.67 = 25.67
If C gets Rs 150 then total profit will be:
Total profit =

150 (100)
25.67

= 584.34

(7.25)
A,B and C are in partnership. A gets 40% of the total profit, B 50% of the remaining profit and C
80% of the balance. Any amount left out is equally divided among the three partners. If C gets in
all Rs. 130, find the total profit.
Same as above
(7.26)
Sultan Ahmad purchased merchandise for Rs. 7500. He was allowed a trade discount of 7%. Find
the amount of discount.
Total purchase price = 7500
Trade discount is 7% on 7500 = 7500 (0.07) = 525
(7.27)
Mr. Naveed purchase 50 books of Economics from Kitab Markaz Faisalabad. The printed price of
each book is Rs. 35.00. If a trade discount of 15% is allowed to him find the discount and net price
of the books.
Total sale price of books = 50 x 35 = 1750
Trade discount is 15% on 1750 = 1750 (0.15) = 262.50
Net price of books = 1750 262.50 = 1487.5
(7.28)
1
A man paid Rs. 555 for a radio set after 7 2

% discount had been deducted. What was the

market price of the set?

Amount Paid = 555
Trade Discount = 7.5% (means man paid 100 7.5 = 92.5% of market price of 100%)
Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Market Price of a Radio Set =

555
92.5

x 100 = 600
(7.29)

Chaudry traders dealing general goods, sold the following articles to a customer, Mr. Khalid.
(a) Powder Tibet small 3 dozens @Rs. 84 per dozen.
(b) Powder Ponds small 5 dozens @Rs. 60 dozen.
(c) Black Rose hair color 25 bottles @Rs. 20 per bottle.
(d) Lipstick 30 pieces @Rs. 10 per piece.
(e) Hair pins 20 dozens @Rs.5 Per dozens.
1
Mr. Khalid was allowed 7 2

% trade discount. Find the net amount payable to chaudry

traders.
Follow the above Question of Trade discount

(7.30)
Raja Corporation purchased cycles worth Rs. 11400 from Khan Cycle Store. He settled his account
after deducting 6% cash discount. Find the net amount paid to Khan Cycle Store.
Simply take 6% on 11400 and deduct it from the purchase price
(7.31)
1
On the purchase of a car the dealer allowed to a customer discount at the rate of 4 2

% . Find out

the total price of a car and amount paid to dealer, if the discount allowed was Rs. 6000.
Same as above
(7.32)
An importer buys goods at 20% discount but an import duty at 20% on the cost. If the other expenses
amount to 5% of the landed cost, by how much percent should be goods he marked above list price so
as to gain 20% on the total cost.
Let the list price = Rs 100
Discount = Rs 20
Cost Price = Rs 80
Duty on Cost at the rate of 20% = 80 (0.20) = Rs 16
Landed Price = 80 + 16 = Rs 96
Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Expenses at 5% on landed price = 96 (0.05) = Rs 4.80

Total Cost = 96 + 4.80 = Rs 100.80
Profit 20% at total cost = 100.80 (0.20) = Rs 20.16
Selling Price = 120.96 in which List price is Rs 100 and Difference is 20.96
(7.33)
A merchant in Lahore buys some radio sets from Karachi Co. The catalogue price of which is Rs. 600
per set. The trade discount allowed to him by the Karachi Company is. 15% on the catalogue price.
1
The freight and other charges amount to 2 2 % of the catalogue price. The Lahore merchant sells
each set at 10% discount on his list price of Rs. 750, thus making a net profit of Rs. 1350. Find the
number of radio sets bought.
Catalogue Price of radio sets = 600
Trade discount 15% = 600 (0.15) = 90
Catalogue price after deducting trade discount = 600 90 = 510
Freight & other charges at the rate of 2.5% on catalogue price = 600 (0.025) = 15
Total Cost = 510 + 15 = 525
List Price of a set = 750
Discount at the rate of 10% = 750 (0.10) = 75
List Price after deducting discount = 750 75 = 675
Profit for each set = list price per set total cost per set = 675 525 = 150
Number of sets he bought = Total profit/Profit per set = 1350/150 = 9 sets
(7.34)
A T-shirt marked at Rs. 145 was sold for Rs. 100 in a clearance sale. Find the rate of discount.
Rate of Discount =

145100
145

x 100 =

45
145

x 100 = 31.034
(7.35)

A furniture dealer paid Rs. 10,000 for 50 lawn chairs on which he had been given discount of 12%.
Find the price of a lawn chair.
Per Chair Price after deducting 12% discount =

10000
50

= 200 Per Chair

Price per chair before deducting 12% discount =

200
88

x 100 = 227.2727

(7.36)
Mr. Zahoor allows 10% trade discount and 3% cash discount. Find the net amount to the cost, find out
the cost price of the air cooler.
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Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Data is missing
(7.37)
An air cooler marked at Rs. 5000. A trade allows a discount of 4%. If he still gains 10% on the cost,
find out the cost price of the air cooler.
Same as above
(7.38)
A property changed hands three times and at each time the loss to the seller was 10%. If in the last
transaction the loss was Rs. 405, find out the original value of the property.
Let the price of property = 100
Loss in first selling = 100 (0.10) = 10
Loss in second selling = 90 (0.10) = 9 where 90 = (100 10)
Loss in third time selling = 81 (0.10) = 8.10
405(100)
If loss is 405 in last transaction the original price is =
8.10

= 5000

(7.39)
A car changed hands three times and at each time the profit to the seller was 8%. If in the last
transaction the profit was Rs. 5,000, find the original price of car.
Same as above
(7.40)
A house was sold for Rs. 78,350. The property dealer was allowed a commission of 2%. Find out his
commission.
Same as above
(7.41)
1
A commission agent entitled a commission of 6 4

% on the gross sale. Find out his commission if he

sold merchandise for Rs. 7425.

Simple Percentage
(7.42)
1
A merchant gives his agent 10% ordinary commission plus 3 3

% deleredere on the sale of goods

worth Rs. 4260. How much does he receive after paying the agents remuneration?
Simple Percentage
(7.43)
Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

A commission agent entitled a commission of 8% on total sales made by him plus a bonus

1
4

% on

the excess of his sales over Rs. 10,000. If his income is Rs. 1250, find the value of the goods sold by him.
Total Income = 1250 in which:
8% commission on amount 10000 = 10000(0.08) = 800
Bonus Commission = 1250 800= 450
On every extra 100 Rs sales agent receives 8% plus % = 8.25% portion of commission of total amount
which means that 450 Rs is a 8.25 portion of 100 percent so the total extra amount will be:
450
Extra amount of sales = 8.25 x 100 = 5455
Total Sales = 10000 + 5455 = 15455
(7.44)
A salesman is paid a salary of Rs. 500 a month and 1% commission on sales. If his total income in one
month is Rs. 750, find the value of his sales in that month.
Total Income = 750 in which:
Monthly Salary Amount = 500
Commission Amount = 750 500 = 250 which is 1% of sales then 100% amount of sales will be:
250
Total Sales =
x 100 = 25000
1
(7.45)
1
A salesman is paid a salary of Rs. 1800 a month and 2% on sales or only a commission of 6 2

% on

sales. If in one month his income under both alternatives is same, find out the value of his sales in that
month.
6

1
2

of sales = 1800 + 2% of sales

1
2

x 2x = 1800

1
2

x= 1800

9
2

x= 1800

4.5x = 1800 x =

1800
4.5

x = 400
Total Value of Sales = 400 x 100 = 40000
(7.46)
At 5% rate of commission, Miss Nelson, a sales girl got Rs. 250 on the sale of talcum face powder. Find
the value of her sales. If the price of face powder was Rs. 2.50 per container, how many containers did
she sell?
Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Total sales =

250
5

x 100 = 5000

Total Containers at 2.50 per container =

5000
2.5

= 2000 Containers

(7.47)
Find the total amount of commission on sale to Rs. 8000, if the commission rate is 8%.
Simple Percentage
(7.48)
A businessman instruct the agent to by 50 cycles at Rs. 1200 per cycle and to sell them at Rs. 1325 each.
If agent charge 2% commission on the purchase and 2% on sales. Find the total commission on
purchase and sale. Also find the amount of profit made by businessman.
Purchase Price of Cycles = 1200 x 50 = 60000
Commission on Purchase Price = 60000(0.02) = 1200
Sales Price of Cycles = 1325 x 50 = 66250
Commission on Sale Price = 66250(0.02) = 1325
Total Commission = 1200 + 1325 = 2525
Profit = Difference between Sale & Purchase Price Total Commission
Profit = (66250 60000) 2525 = 6250 2525 = 3725
(7.49)
3
Mr. Zia Hussain allowed the salesman 6% commission on total sales made by him plus a bonus 4
% on the excess of his sales over Rs. 10,000. If his total earnings are Rs. 1140. Find the value of the
goods sold by him.
6% Commission on 10000 = 10000(0.06) 600
Commission on extra sale = 1140 600 = 540
As we know that 540 is 6% plus 0.75% total 6.75% of extra sales then extra sales will be:
540
Sales above 10000 = 6.75 x 100 = 8000
Total Sales = 10000 + 8000 = 18000
(7.50)
In 1990, a salesman was paid 5% commission on sales. In 1991, the rate was increased to 6% and his
sales also increased by Rs. 2000. If his remuneration in 1991 exceeded that 1990 by Rs. 220, find out
the value of goods sold by him in each year.
6% commission on increased sale = 2000(0.06) = 120
1% on sale of 1990 = unknown
Both commission are = 220
120 + 1% on sale of 1990 = 220
1% on sale of 1990 = 220 120 = 100
If 1% commission on sale is = 100 then total sales of 1990 = 100 x 100 = 10000
Sales of 1991 = Sale of 1990 + Increased Sale of 2000 = 10000 + 2000 = 12000

Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Exercise No: 8
(8.1)
Find the simple interest and amount for the following:
(i)
(ii)
(iii)

Rs. 2000 for 3 years at 5%.

Rs. 800 for 7 years at 4%.
Rs. 4000 for 5 years at 6%.
(8.2)

How much money will amount to Rs. 900 in 4 years at 7%?

(8.3)
Find the interest and amount for Rs. 2000 for 3 months at 6%.
(8.4)
Mr. Asghar borrowed Rs. 5000 for 5 years at 8% simple interest. How much he will repay?
(8.5)
1
2

Calculate the simple interest on Rs. 11000 for 7 years at 4

%.

(8.6)
1
2

Mr. Bashir Ahmad borrowed Rs. 4500 from Habib Bank at 8

and lent the whole amount at 10 % the

same day, what would he gained from this after 4 years.

(8.7)
Khalid Mahmood borrowed Rs. 2500 from Sultan for 3

1
2

years at simple interest at 8 % per annum. How

much Khalid Mahmood has to pay at the end of the period.

(8.8)
What sum would borrow in Rs. 1250 as simple interest at 3 % in 3 years?
(8.9)
Find the principal, if the amount for 5 years at 5% is Rs. 5550.
(8.10)
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Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

How much should Mr. Arif borrow from Mr. Hanif so that he may have to repay Rs. 4425 after 3 years if
Hanif charges a simple interest rate 5%?
(8.11)
How much should Mr. Maqbool borrows from a bank so that he may have to repay Rs. 2800 after 2 years if
the bank charges a simple interest rate 4%.
(8.12)
Find the sum of money that amount to Rs. 2775 in five years Nine months at 4%.
(8.13)
What sum of money put out at simple interest would become Rs. 420 in 2

2
3

years at 4

1
2 %.

(8.14)
At what rate of interest, would Rs. 1800 amount to Rs. 2500 in 2 years.
(8.15)
Find the rate percent of interest, if the simple interest on Rs. 21540 for 4 years and 9 months is Rs. 5000.
(8.16)
At what rate of interest would a sum of money becomes one and a half in 10 years.
(8.17)
How long will it take for Rs. 1000 to amount Rs. 1180 at 6% per annum simple interest.
(8.18)
If the simple interest on Rs. 7500 at 5

1
2

% be Rs. 1680, find the time.

(8.19)

In what time would the simple interest on Rs. 20000 be Rs. 4000 at 3

1
3

%.

(8.20)

(8.21)
Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt

Prepared & Selected By Iftikhar Ali Msc Economics (AIOU), Certification in Chinese History & Political
Economy Howard University, Behavioral Economics (Toronto University), Globalization (Howard
University), American Capitalism (Cornell University), Student of CMA (Certified Management
Accountant) Institute of Cost & Management Accountancy Pakistan. Teaching at Punjab College of
excellence in Commerce Kamra Cantt